Legal Opinion
Barnes
United States Tax Court
Decided December 21, 1992No. Docket No. 13037-90Unpublished
1Opinion of the Court
THOMAS J. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes
Docket No. 13037-90
United States Tax Court
T.C. Memo 1992-720; 1992 Tax Ct. Memo LEXIS 766; 64 T.C.M. (CCH) 1552;
December 21, 1992, Filed
Decision will be entered under Rule 155.
Thomas J. Barnes, pro se.
For Respondent: Theodore R. Weckel.
GERBER
GERBER
MEMORANDUM OPINION
GERBER, Judge: Respondent, by a notice of deficiency, determined Federal income tax deficiencies and additions to tax for petitioner's 1986 and 1987 taxable years, as follows:
Additions to Tax
Year
Income Tax
Sec. 6653(a)(1)(A)
Sec. 6653(a)(1)(B)
Sec.…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Sanford v. CommissionerUnited States Tax Court · 1968
10 more not listed; retrieve them via the Exa API.